Results 81 to 90 of about 1,268 (255)

Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism

Accounting Horizons
SYNOPSIS High-ability managers’ performance track records and “integrity” culture foster capital providers’ trust and reduce career risks, allowing them to set the firm’s financial reporting policies. Employing this discretion, high-ability managers are likely to report less conditionally conservative earnings. Data from S&P 1500 U.S.
Shibashish Mukherjee, Shuo Wang, Mustafa Reha Okur   +2 more
openaire   +2 more sources

Value of Information of Improved Traceability in Fresh Produce Markets

Agribusiness, EarlyView.
ABSTRACT Traceability plays an important role in promoting a safe food supply by fostering transparent information exchange along the food supply chain. New technological innovations have the potential to improve traceability outcomes, as greater transparency along the food supply chain can aid in pinpointing precise origins of the contamination ...
Kelsey Vourazeris, Mark R. Manfredo, Michael N. Kozicki   +2 more
wiley   +1 more source

Consumer Demand and Market Response to Added Sugar Labeling: Evidence From the Updated Nutrition Facts Panel

Agribusiness, EarlyView.
ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley   +1 more source

Can Machine Learning Reduce Unnecessary Surgeries? A Retrospective Analysis Using Threshold Optimization to Prevent Negative Appendectomies in Adults

Annals of Gastroenterological Surgery, EarlyView.
Threshold‐optimized machine learning models using routine clinical and laboratory data in 623 adults undergoing appendectomy. Logistic regression (AUC = 0.765) and random forest (AUC = 0.785) were the best‐performing models for appendicitis detection and complicated appendicitis prediction, respectively.
Ivan Males, Marko Kumric, Zvonimir Boban, Josip Vrdoljak, Dario Pecenkovic, Matej Ivanda, Marko Grahovac, Zenon Pogorelic, Josko Bozic   +8 more
wiley   +1 more source

Vernacular Futurism: How Persian Language Users Imagine AI

AI &Innovation, EarlyView.
ABSTRACT Public discourse about artificial intelligence increasingly unfolds through compressed forecasts, moral warnings, and everyday speculation circulating at platform speed. This study examines how Persian language users on X construct and contest AI futures, analyzing a corpus of 4741 posts collected between January 2023 and December 2025, with ...
Arthur Asa Berger, Ehsan Shahghasemi
wiley   +1 more source

The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [PDF]

مطالعات تجربی حسابداری مالی
Stock price crash risk, defined as an adverse event, is a pervasive phenomenon at the market level. This implies that theStock price crash risk, defined as an adverse event, is a pervasive phenomenon at the market level.
Sarah Mohsin, Narges Hamidian, Seyed Abbas Hashemi   +2 more
doaj   +1 more source

Lost ground, lost value: Investigating the relationship between soil erosion and agricultural land value

American Journal of Agricultural Economics, EarlyView.
Abstract This study examines the impact of soil erosion on agricultural land values in the United States (US) Midwest. Based on a novel county‐level panel data set with information on soil erosion levels and agricultural land values covering five census years (1997, 2002, 2007, 2012, and 2017), we separately investigate the direct effect of two types ...
Le Chen, Roderick M. Rejesus, Hongqiang Yan, Serkan Aglasan   +3 more
wiley   +1 more source

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

American Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

The relationship between accounting conservatism and financial statements quality: Empirical Study of an External Auditor’s and Accountant Expert’s Sample in SidiBel Abbes Province

مجلة البحوث في العلوم المالية و المحاسبة, 2021
This study aims at findings of the relationship between accounting conservatism and financial statements quality. To achieve study goals we run an empirical study for a sample of  External Auditor’s and Accountant Experts in Sidi Bel Abbes province ...
Ahlem Aksa, Zouaouia Hallam
doaj  

Public Attitudes Toward Compassionate Release of Older People From Prison: Findings From a National Survey in Australia

Australian Journal of Social Issues, EarlyView.
ABSTRACT The rapid increase in older people in prison populations worldwide is generating significant health, cost, and human rights pressures on custodial systems. Compassionate release for older, frail inmates is a potentially effective response, yet little is known about public support for this approach.
Ye In (Jane) Hwang, Natasha Ginnivan, Amanuel Kidane Hagos, Tony Butler   +3 more
wiley   +1 more source